Doctrine by topic · DGT Observatory

Certified Digitization: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2020

Current position

Taxpayers may dispense with paper originals through certified digitization or any other means that guarantees authenticity of origin, integrity of content, and legibility. The method must ensure access for the Administration through viewing, searching, copying, downloading, or printing. Conservation in electronic formats compatible with the taxpayer's computer systems is permitted.

The DGT's position remains constant in requiring the guarantee of authenticity, integrity, and legibility of documents. The doctrine has moved from mentioning generic means of proof to detailing the technical requirements for access and availability for the Administration. No changes in criterion are observed, but rather greater precision regarding electronic conservation methods.

Turning points

  1. V0557-20

    Extends the possibility of applying certified digitization to other documents or supporting evidence, such as CMR documents, to dispense with paper originals.

Analysis based on 8 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V3214-15 21 Oct 2015

Paper simplified invoices can be replaced by certified digitisation

SG de Impuestos sobre el Consumo
factura simplificadadigitalización certificadaconservación de documentosdeducción del impuestoacceso en línea LIVA — Ley 37/1992 del IVA art. 164.1.3ºLIVA — Ley 37/1992 del IVA art. 164.2
Affects CompanyExpat · Non-residentIndividual

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